An individual shall be registered by the Board before the individual may provide individual tax preparation services in the State.
Md. Code Ann., Bus. Occ. & Prof. § 21-301
Known as the Maryland Individual Tax Preparers Act
The act spans §§ 21-101 to 21-502 (33 sections).
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.